TRANSFER OF PROPERTY RIGHT ON REAL ESTATES
| Autor: | Domjan, Mateja |
|---|---|
| Přispěvatelé: | Vrenčur, Renato |
| Jazyk: | slovinština |
| Rok vydání: | 2014 |
| Předmět: |
udc:347.2(043.2)
taxation of real estate transactions real estate pridobitev lastninske pravice gainful method obdavčitev v prometu z nepremičninami land registration Lastninska pravica acquisition of property right vpis v zemljiško knjigo Property right nepremičnina transfer of property right on real estates pravni posel legal transaction prenos lastninske pravice na nepremičninah pridobitni način |
| Zdroj: | Maribor |
| Popis: | V diplomskem delu je prikazan postopek prenosa lastninske pravice na nepremičninah. Prenos lastninske pravice na nepremičninah pomeni pridobitev lastninske pravice s pravnim poslom. Podlaga za prenos lastninske pravice na nepremičninah pa je pravni naslov. Najpomembnejši in v praksi najbolj uporabljen pravni naslov je prodajna pogodba, na kateri je tudi poudarek v tem diplomskem delu. Za lažje razumevanje postopka prenosa lastninske pravice na nepremičninah je potrebno poznavanje pojma ter značilnosti lastninske pravice, zato sem tej temi namenila prvo poglavje v diplomskem delu. Opisan je tudi kratek pregled zgodovinskega razvoja lastninske pravice. Diplomska naloga temelji predvsem na prikazu postopka prenosa lastninske pravice na nepremičninah s pravnim poslom, ki pa je le ena izmed možnosti pridobitve lastninske pravice. Pridobitnih načinov je več, njihove vrste in pa temelji za pridobitev lastninske pravice so prikazani v drugem poglavju. V tretjem delu diplomske naloge je obravnavan prenos lastninske pravice iz katerega je moč ugotoviti, da je za veljaven prenos lastninske pravice na nepremičninah potrebno upoštevati določene predpostavke in pogoje, ki morajo biti izpolnjeni. Skratka gre za precej zapleten proces, kar pa je glede na samo naravo pravnega posla razumljivo. Za lažje razumevanje so podani primeri iz sodne prakse. V nadaljevanju so prikazani postopki prenosa lastninske pravice po posameznih vrstah nepremičnin, iz katerih je možno ugotoviti, da je za določene vrste nepremičnin postopek pridobitve lastninske pravice bolj zapleten, potrebna je pridobitev številnih soglasij ter odobritev, posledično je postopek prenosa lastninske pravice na takšni nepremičnini dolgotrajen. Sestavni del prenosa lastninske pravice na nepremičninah je tudi obdavčitev pri prometu nepremičnin, zato v diplomskem delu obravnavam posamezne vrste davkov, ki so povezani s prenosom lastninske pravice na nepremičninah. Na področju obdavčitve je prišlo do pomembnih sprememb, saj je s 1. januarjem 2014 pričel veljati Zakon o davku na nepremičnine. The diploma thesis explains the process of transfer of the property right on real estates. Transfer of property right on real estate means the acquisition of property right by legal transaction. The basis for the transfer of property right by legal transaction is the legal title. The most important legal title and most used in practise is sales contract, on which is also focus in this diploma thesis. For easier understanding of the process of transfer of the property right on real estates is necessary familiarity with the concept and characterictics of the property right so I devote to this, the first chapter in the diploma thesis. Also a brief overview of historical development of property right is described. The diploma thesis is mainly based in view of transfer of the property right on real estates by legal transaction, which is just one of the possibilities of acquiring property right. There are several gainful methods, their type and the basis for the acquiring property right are presented in the second chapter. The third part of the diploma thesis discusses the transfer of property right from which it is possible to determine, that for valid transfer of the property right on real estates is necessary to take into account certain assumptions and conditions that must be met. In short, this is a quite complicated process, which is, according to the nature of the legal transaction, understandable. For easier understanding, examples from case law are provided. In continuation are illustrated processes of transfer of property right for each type of real estates, from which it is possible to determine, that for certain type of real estate acquisition process of property right is more complex and it requires acquisition of several consents and approvals, consequently, the process of transfer of property right on such property is lenghty. Integral part of the transfer of property right on real estates are also taxes, so in the diploma thesis are presented individual types of taxes, which are connected with the transfer of property right on real estates. From january 2014 new law on real estates is valid, which has brought many changes taxation of real estate. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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